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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Jamaica: double taxation agreement, Article 3: Residence

  1. For the purposes of this Agreement the terms `resident of the United Kingdom` and `resident of Jamaica` mean respectively any person who is resident in the United Kingdom for the purposes of United Kingdom tax and any person who is resident in Jamaica for the purposes of Jamaican tax.

  2. Where by reason of the provisions of paragraph (1) above an individual is a resident of both territories, then his status shall be determined in accordance with the following rules:

 

 

  1. he shall be deemed to be a resident of the territory in which he has a permanent home available to him. If he has a permanent home available to him in both territories, he shall be deemed to be a resident of the territory with which his personal and economic relations are closest (hereinafter referred to as his `centre of vital interests`);

  2. if the territory in which he has his centre of vital interests cannot be determined or if he has not a permanent home available to him in either territory, he shall be deemed to be a resident of the territory in which he has an habitual abode;

  3. if he has an habitual abode in both territories or in neither of them, he shall be deemed to be a resident of the territory of which he is a national;

  4. if he is a national of both territories or of neither of them, the taxation authorities of the territories shall determine the question by mutual agreement.

 

  1. Where by reason of the provisions of paragraph (1) above a legal person is a resident of both territories, then it shall be deemed to be a resident of the territory in which its place of effective management is situated.

  2. The terms `resident of one of the territories` and `resident of the other territory` mean a person who is a resident of the United Kingdom or a person who is a resident of Jamaica, as the context requires.

  3. The terms `United Kingdom enterprise` and `Jamaican enterprise` mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of the United Kingdom and an industrial or commercial enterprise or undertaking carried on by a resident of Jamaica, and the terms `enterprise of one of the territories` and `enterprise of the other territory` mean a United Kingdom enterprise or a Jamaican enterprise, as the context requires.